April 15, 2011 - Phil Hodgen

The law, sir, is like a net

“The law, sir, is like a net. Little fish slip through it. Great fish crash through it. And all the rest are hopelessly entangled in it.”


Quoted by Richard A. Westin, Esq., University of Kentucky College of Law, in his article, U.S. Tax Compliance Requirements for Nonresident Aliens and Their Entities, 52 Tax Management Memorandum 123, March 28, 2011.

UPDATE:  I traded emails with Prof. Westin on this.  He had remembered the quote for years, but had been unable to track down the source.  His recollection was that it came from Ben Jonson.  Efforts at tracking it down have been unsuccessful, however.


I hereby proclaim a bounty of $50 to the first person who can correctly identify the source of the quote.

Voluntary Disclosure